Your Property Assessment Notice from the Municipal Property Assessment Corporation (MPAC) tells you the assessed value and classification of your property. If you believe the value or classification is wrong, you may file a RFR with MPAC. For information about their process, please contact MPAC at 1-866-296-6722.

RFR Before Appeal

Assessment appeals for residential, farm, managed forest or conservation land properties can only be filed with the ARB if:

Your deadline to file an appeal with the ARB is 90 days from the mailing date on the RFR decision.

Farm, Managed Forest and Conservation Land Properties

Properties that are classified as farm, managed forest or conservation lands may be eligible for special tax programs. These programs are NOT administered by MPAC. For issues with eligibility you must file a RFR with the Program Administrator. After you receive a RFR decision from the Program Administrator, you may appeal that decision to the ARB.

Farm

Eligible farmlands may be classed in the Farm Property Class and taxed at 25 per cent of the municipal residential rate. If there is an issue with your eligibility, you must file a RFR with the Ontario Ministry of Agriculture Food and Rural Affairs (OMAFRA) first. For information about the farm property class tax rate program or the process of filing a RFR, please contact OMAFRA at 1-800-469-2285.

Managed Forest

Eligible managed forest properties may be classed in the Managed Forest Property Class and taxed at 25 per cent of the municipal residential rate. For information about the Managed Forest Tax Incentive Program or the process of filing a RFR, please contact the Managed Forest Tax Incentive Program, Ministry of Natural Resources and Forestry, Integration Branch at 1-855-866-3847 or by e-mail: MFTIP@ontario.ca.

Conservation Land

Eligible conservation land properties may be assigned to the Conservation Land exempt tax class and that portion of the property will be 100 per cent property tax exempt. If there is an issue with your eligibility, you must file a RFR with the Program Administrator first. For information about the Conservation Land Tax Incentive Program or the process of filing a RFR, please contact the Ministry of Natural Resources and Forestry (MNRF) via their website or at 1-800-268-8959.